MS Plate HSN Code: Understanding HSN Classifications for MS Plates
MS plates are widely used in construction, fabrication, machinery, bridges and industrial structures. They are usually supplied as flat steel plates of different thickness and sizes. To charge GST correctly and claim input tax credit smoothly, businesses must use the correct MS plate HSN code on every invoice.
In this guide you will learn how MS plates are classified under HSN, how the four digit and eight digit codes under heading 7208 work, what GST rate normally applies and how manufacturers and traders use these codes while filing GST returns.
What Is the MS Plate HSN Code?
Under GST, MS plates are treated as flat rolled products of non alloy steel. These products are mainly classified in chapter seventy two which covers iron and steel.
For MS plates the base HSN heading most commonly used is 7208. This heading covers flat rolled products of iron or non alloy steel of a width of six hundred millimetres or more that are hot rolled and not clad, plated or coated.
Inside heading 7208 there are many detailed lines that depend on thickness, whether the plates are in coils or not and whether they have patterns in relief. In day to day trade, however, most fabricators and stockists treat 7208 as the standard MS plate HSN code for GST purposes.
Because MS plates fall under the flat rolled steel group, they are different from products like steel pipes, sections or fabricated structures which have their own headings in the tariff.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 7208 | Flat-rolled products of non-alloy steel, width 600 mm or more, hot-rolled, not clad | General MS plates used in construction, fabrication and structural work | 18% |
| 72083610 | Flat-rolled non-alloy steel products under heading 7208 | Heavy hot-rolled MS plates (non-alloy steel) falling in this tariff line as per thickness norms | 18% |
| 72083710 | Flat-rolled non-alloy steel products under heading 7208 | Medium-thickness hot-rolled MS plates falling in this tariff line as per thickness norms | 18% |
| 72083810 | Flat-rolled non-alloy steel products under heading 7208 | Hot-rolled MS plates (non-alloy steel) in the thickness range covered by this tariff line | 18% |
| 72083910 | Flat-rolled non-alloy steel products under heading 7208 | Other hot-rolled MS plates (non-alloy steel) as classified in this tariff line | 18% |
| 72085110 | Flat-rolled non-alloy steel, not in coils, hot-rolled, width 600 mm or more | MS plates (non-coil form) used for heavy structures, bridges and industrial fabrications | 18% |
| 72085210 | Flat-rolled non-alloy steel, not in coils, hot-rolled, width 600 mm or more | MS plates (non-coil form) used in general engineering, machinery bases and fabrication projects | 18% |
MS Plate HSN Code 8 Digit and GST Classification
The Indian tariff uses eight digit codes for detailed classification. MS plates that fall under heading 7208 are broken into several eight digit codes such as 72083610, 72083710, 72083810, 72083910, 72085110 and 72085210 depending on thickness, form and other features. These sub codes all describe flat rolled non alloy steel plates of different sizes and conditions.
In practice, many small and medium businesses do not go into every eight digit variation. They often use the six digit or four digit level that their accounting software allows, such as 720840 or simply 7208, while keeping product details like thickness and size in the item description. Bigger steel mills, large service centres and importers usually map each MS plate category to the correct eight digit code so that customs and GST records match exactly.
For GST classification, all these eight digit MS plate codes under 7208 are grouped together as flat rolled products of non alloy steel and share the same schedule entry and GST slab unless a specific notification says otherwise.
GST Rates for MS Plates and HSN Code Classification
Under the current GST structure, MS plates under heading 7208 are generally taxed at 18% GST. The rate tables for flat rolled non alloy steel from 7208 to 7212 show 18% as the standard slab for these items.
This means that whether you sell heavy MS plates, medium thickness plates or thinner plates that still fall under 7208, they are typically billed at 18% GST on the taxable value. The same slab applies to most of the related eight digit plate lines where the description clearly covers plates.
When MS plates are processed further into fabricated structures, brackets or machinery parts, those finished goods may move to other headings in chapter seventy three or other chapters and their GST rate will follow those new codes. That is why it is important to decide whether you are selling plain plates as raw material or finished fabricated items.
For GST compliance, steel suppliers configure 7208 or the relevant eight digit MS plate HSN code in their accounting software. Each invoice line for MS plates shows this code and the 18% GST rate. During return filing, outward supplies under heading 7208 are reported in the HSN wise summary in GSTR-1 so that turnover in MS plates is clearly visible.
On the buyer side, builders, fabricators and engineering companies that purchase MS plates for use in works contracts or manufacturing can usually claim input tax credit on the 18% GST paid, subject to general conditions. Correct HSN classification makes it easier to support this credit during audits.
Conclusion
The MS plate HSN code system places mild steel plates in chapter seventy two under flat rolled products of non alloy steel. In most cases MS plates are classified under heading 7208 with more detailed eight digit codes chosen based on thickness and form.
When businesses map every MS plate item to the appropriate code under 7208 and apply the usual GST slab of 18% for these flat rolled steel products, their billing stays accurate and input tax credit flows smoothly through the steel supply chain. This helps avoid classification disputes, interest and penalties linked to wrong HSN codes or GST rates on MS plates.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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What is the HSN code for MS plates in India?
In India, MS plates are generally classified under heading 7208 in chapter seventy two. This heading covers flat rolled products of non alloy steel of a width of six hundred millimetres or more that are hot rolled and not clad, plated or coated.
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What is the eight digit HSN code for MS plates?
There is no single eight digit code for all MS plates. Common plate lines under 7208 include codes such as 72083610, 72083710, 72083810, 72083910, 72085110 and 72085210 and similar entries, chosen based mainly on thickness and form of the plates.
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How does the MS plate HSN code affect GST filing?
Using the correct MS plate HSN code 7208 ensures that invoices show the proper product classification and GST rate. When suppliers report outward supplies HSN wise in GSTR one, all MS plate turnover can be grouped correctly and buyers can match their input tax credit with the right category.
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What is the GST rate for MS plates?
Most MS plates under heading 7208 are taxed at 18% GST under the current rate schedule for flat rolled non alloy steel. This rate covers a wide range of plate thicknesses and forms unless a special notification prescribes a different rate for a particular product.
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Are MS plates classified under a single HSN code in GST?
All MS plates fall under the same broad heading 7208 for flat rolled non alloy steel, but within that heading several eight digit codes exist for different thickness ranges and conditions. So the family is the same but the exact code can change with the product details.